Article 24.1 of Order ESS/56/2013 of 28 January 2013 ("BOE" number 25 of 29 January 2013), for which the statutory rules for social security contributions are developed, unemployment, protection by cessation of activity, Wage Guarantee and vocational training for the year 2013, as regards the financing of the functions and activities attributed to the mutual accidents of work and occupational diseases of the Social Security for the management of the economic benefit due to temporary incapacity arising from common contingencies of workers (a) for the purposes of the application of the general coefficient of 0,05 on the shares entered by the undertakings concerned. It adds that this percentage may be raised to 0,055 for those mutuals who credit the financial insufficiency of the general coefficient as a result of structural circumstances, all in the terms determined by the Directorate-General. General of Social Security Management, by means of a resolution dictated to the effect, which must be published in the "Official Gazette of the State".

Therefore, it is up to the Directorate-General to determine the conditions for the existence of the legal case of financial insufficiency of the said general coefficient, its origin in structural circumstances and, definitive, the requirements for access to the special coefficient for the management referred to above.

This Resolution defines the requirement for the financial insufficiency of the general coefficient by estimating the negative result or deficit at the end of the financial year 2013 in the area of management of the economic performance of the temporary incapacity for common contingencies after the specific stabilization reserve of this management has been applied in its entirety. On the other hand, with regard to the additional requirement for such a deficit to be a consequence of structural circumstances, it is considered to be in place where the average duration of the temporary incapacity processes arising from common contingencies of the workers protected by the mutual account in the year 2012 is more than 34 days, or when the average monthly incidence rate during the same period, of the same processes, has exceeded 22 per thousand in the year 2012, provided that, both cases are justified by the mutual interest in the development in the 2013 financial year effective monitoring and monitoring, so that the indicators in the field of mutual benefit show a favourable trend or trend at the time of the submission of the application.

The special financial coefficient serves the purpose of adjusting the financing of the mentioned management to the heterogeneity of structures that are present in these entities, particularly to their different levels of implementation in territorial areas or sectors of the economic activity in which the costs incurred by the economic benefit are higher because of temporary incapacity and are due to circumstances beyond management. Therefore, in order to highlight the structural requirement and simultaneously promote greater improvements in management, the requirement is also included in a favourable trend or trend of the aforementioned parameters.

Also, reasons for efficiency in management advise to accommodate the financing of this area to the singularities of the different mutuals rather than to increase indiscriminately the general coefficient, since a greater In addition to being more burdensome for the System, it would generate in some of the same, those of greater or more homogeneous levels of implementation, a loose financing and surplus against others, in which the coefficient would remain insufficient.

In view of the above, it is necessary to provide instructions on the requirements and conditions for access to the 0,055 coefficient and to lay down the rules of procedure to which applications are to be adjusted. This effect will be formulated by mutual associations.

Accordingly, in compliance with the provisions of Article 24.1 of that Order ESS/56/2013 of 28 January 2013, and in use of the privileges conferred by it,

This Social Security Management General Address resolves the following:

First.

1. In accordance with the provisions of Article 24.1 of Order ESS/56/2013 of 28 January 2013, the share of the quota referred to in Article 71.2 of the Partnership Regulation, approved by Royal Decree 1993/1995 of 7 December 1995, shall be: in general, in the application of the coefficient of 0,05 on the total shares corresponding to the undertakings associated with the mutual work accidents and occupational diseases of the Social Security in respect of which they manage the economic benefit due to temporary incapacity arising from common contingencies of the workers at your service.

2. Each person shall be entitled to the special coefficient of 0,055 of the total shares of his affiliated undertakings referred to in Article 24 (1) of the ESS/56/2013 Order of 28 May 2013. January, when the situation of financial insufficiency is present due to structural circumstances under the terms and conditions provided for in the second paragraph of this resolution.

Second.

1. The special coefficient of 0,055 may be accessed by mutual accidents at work and occupational diseases of social security prior to the authorization of this Directorate-General, where the application of the general coefficient of 0,05 does not permit to pay attention to all the obligations arising from the management of the economic benefit of temporary incapacity for common contingencies in favour of the employed persons belonging to their associated undertakings and such insufficiency originated by structural circumstances of the Mutual in this field of management. The special coefficient shall be used to match the deficit in the terms set out below.

2. The calculation of the financial insufficiency of the general coefficient of 0,05 shall be carried out by means of the estimate of the revenue provided for the financial year 2013 for the management of the economic performance of temporary incapacity by (a) common contingencies for employees of the associated enterprises, and for the temporary incapacity of the collective of workers and other expenses incurred for their management during the same period. The estimate of the result and the deficit shall also be calculated by calculating the total revenue and expenditure estimated by the management of the same benefit in respect of the self-employed by virtue of the integration of the results established regulentarily.

The calculation of the estimate of revenue and expenditure shall be carried out by calculating the forecast of quotas actually collected during the year 2013 and of the expected expenses incurred during the same period. However, in respect of the period of time which has elapsed until the application has been submitted, the revenue and expenditure actually incurred shall be calculated in the calculation.

3. The requirement of financial insufficiency of the 0,05 general coefficient shall be met where the estimate of the result, calculated in the form set out in the preceding heading, is loss-making and cannot be compensated by the application of the Reserve for the stabilisation of temporary incapacity for common contingencies constituted on 1 January 2013.

The above calculation will be used exclusively to determine the concurrency of the financial insufficiency requirement, without in any case suppose to modify the rules on calculation and endowment of the cited reservation.

4. The deficit to be covered by the special coefficient shall correspond to the amount which cannot be covered by the application of the abovementioned stabilisation reserve.

5. The structural origin of the insufficiency of the ordinary financial resources shall be determined by means of the values of the "average duration" and "average monthly incidence" indicators relating to the management of the reference economic performance of the employed persons.

The origin of the financial insufficiency shall be considered to be structural where the average duration of the processes of temporary incapacity arising from common contingencies of employed persons protected by the Mutual Fund in the year 2012 is more than 34 days, or when the average monthly incidence rate of the same processes has been in the year 2012 higher than 22 per thousand, provided that in both cases the effective development by the Mutua of monitoring and follow-up actions during the year 2013, which are in a more favourable trend in the evolution of the indicators referred to or which contribute to the decrease in the values of the indicators at the time of the submission of the application.

The definitions of each of these indicators are those currently used for the monitoring of the management of these temporary incapacity processes, the information of which is provided monthly to this Directorate General, which are the following:

Average duration. Refers to the duration, in days, of the processes from which the discharge was recorded. It is calculated by dividing the total number of days off the processes whose high is known and produced in the year, among the total number of such processes.

Average Monthly Incidence. It refers to the number of processes registered as initiated in the period, in relation to the protected population. It is calculated by dividing the average monthly number of started processes, among the average protected population in the year and multiplying the result by 1,000.

6. The amount to be authorised under no circumstances shall exceed that which results from applying the differential of 0,005 on the full quotas paid by the respective companies during the year 2013.

Third.

Mutual funds providing for the financial insufficiency of the general coefficient for structural circumstances, as set out in the previous paragraph, and are interested in the authorization of the application of the Special coefficient of 0,055 until the deficit is included, shall submit their applications by 15 September 2013, to which the following documents shall be accompanied:

(a) a forecast of results based on the evolution of the revenue obtained by the application of the general coefficient of 0,05 and of the expenditure relating to the management of the economic performance; for the year 2013, in accordance with the details set out in models 1 to 3, which are included in the Annex to this Resolution, completed both on paper and on computer support.

(b) Detailed report on the structural circumstances of the 2013 results estimate, which also indicates the measures taken by the mutual authorities in order to improve the effectiveness of the the management in the field of the financial supplement and justify the most favourable development of the reference indicators (average duration and average incidence). To this end, models 4 and 5 of the Annex will be accompanied by this report, which will be completed both on paper and on computer support.

(c) Final settlement of the accounts collecting the revenue, expenditure and result of this management for the year 2012 and implementation thereof, by completing models 1 to 3 of the Annex, both on paper and in support computer.

(d) Amount constituted and level of allocation of the temporary disability stabilization reserve for existing common contingencies as at 1 January 2013, once the results of the financial year 2012 have been applied.

e) Detailed report on the circumstances of a structural nature which, if necessary, have been able to give rise to the result of the financial year 2012 referred to under heading (c) above, with models 4 and 5 being completed for this purpose. of the Annex, both on paper and on computer support.

The Directorate-General for Social Security Management shall, on a provisional basis, resolve the requests made and determine the amount which, if appropriate, may be charged to the Mutual Fund under the special coefficient to the the purpose of the estimated deficit, as determined in accordance with the second heading of paragraph 4.

The amount authorized shall be conditional upon its regularisation, as set out in the following paragraph.

Fourth.

The mutual, within 15 days following the surrender of their accounts for the financial year 2013, must submit to the Directorate-General for Social Security the supporting documentation of the the requirements for financial insufficiency and structural causes laid down in the second paragraph, all based on the accounts rendered.

For the above purposes, the mutuals shall complete models 1 to 6 of the Annex, both on paper and on computer support.

The aforementioned Directorate-General, after analysing the information and documentation provided, will definitively resolve the concurrency of the requirements of financial insufficiency and its structural origin, and will determine the the final amount of the amount to cover the deficit from the financial supplement of 0,005, following the criteria set out in the second subparagraph, and shall, where appropriate, provide for the regularisation to be carried out in accordance with set out in the following paragraphs.

Where the requirements for access to the financial supplement or the amount provisionally determined outside the scope of the definitive establishment are not met, or the amount transferred has exceeded the the limit determined by the additional coefficient, the Mutua shall make the corresponding amounts in the General Social Security Treasury.

On the other hand, if the amount provisionally authorized was less than the amount that was definitively corresponding, the General Directorate shall agree to the delivery to the same of the differential amount that it shall proceed.

Fifth.

Mutuals who do not make an application prior to 15 September 2013 and observe, according to the accounts surrendered for the financial year 2013, the concurrence of the requirements set out in this Resolution, may apply to this Directorate-General the financial supplement within 15 days of the submission of accounts, the application of which shall accompany the supporting documentation of the requirements of financial insufficiency and its structural origin laid down in Fourth paragraph, by completing the models for the financial year 2013; on paper as well as on computer support.

Sixth.

The instruction and resolution of the files will be in accordance with the provisions of Law 30/1992, of November 26, of the Legal Regime of Public Administrations and of the Common Administrative Procedure, with the deadline of a decision of a general nature of three months from the date on which the application has entered the register of the body responsible for processing, without prejudice to the legal provisions for suspension or extension.

In addition, at any time prior to the formulation of the proposed resolution, the instructor body may collect the information and documentation it deems appropriate, in order to be considered sufficiently justified. the concurrency of the established requirements.

Madrid, July 23, 2013. -Director General of Social Security Management, Rafael Antonio Barbera de la Torre.

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